Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
990 • Fiscal year 2021 • EIN 31-0938374
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$4,330,024
Up $703,672 (+19%) from 2020
Net Assets
Up$4,310,370
Up $800,591 (+23%) from 2020
Liabilities
Down$19,654
Down $96,919 (-83%) from 2020
Revenue
Up$805,114
Up $74,953 (+10%) from 2020
Expenses
Down$543,746
Down $33,434 (-5.8%) from 2020
Net Income
Up$261,368
Up $108,387 (+71%) from 2020
The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, and grand chapter congress. In addition to the contributions fr
The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, presidents' academy and grand chapter congress. In addition to
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,433,589 | $3,946,262 | ▲ $512,673 |
| Savings and Temporary Cash Investments | $54,523 | $230,486 | ▲ $175,963 |
| Cash and Non-Interest-Bearing Accounts | $68,509 | $91,751 | ▲ $23,242 |
| Pledges and Grants Receivable | $33,500 | $23,000 | ▼ $10,500 |
| Prepaid Expenses and Deferred Charges | $7,116 | $7,725 | ▲ $609 |
| Total Assets | $3,626,352 | $4,330,024 | ▲ $703,672 |
| Other Assets Total | $29,115 | $30,800 | ▲ $1,685 |
| Liabilities | |||
| Grants Payable | $10,000 | $10,000 | → $0 |
| Accounts Payable and Accrued Expenses | $106,573 | $9,654 | ▼ $96,919 |
| Total Liabilities | $116,573 | $19,654 | ▼ $96,919 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,995,156 | $3,660,900 | ▲ $665,744 |
| Net Assets Without Donor Restrictions | $514,623 | $649,470 | ▲ $134,847 |
| Total Net Assets Fund Balance | $3,509,779 | $4,310,370 | ▲ $800,591 |
| Total Liabilities and Net Assets / Fund Balance | $3,626,352 | $4,330,024 | ▲ $703,672 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2020 | $3,397,672 | $153,953 | ▲ $831,900 | $300,000 | $3,889,581 |
| 2019 | $3,183,332 | $245,535 | ▲ $155,943 | $11,800 | $3,397,672 |
| 2018 | $2,916,006 | $174,277 | ▲ $307,138 | $47,330 | $3,183,332 |
| 2017 | $2,691,249 | $201,884 | ▲ $175,887 | - | $2,916,006 |
| 2016 | $2,371,969 | $156,591 | ▲ $310,047 | - | $2,691,249 |
| Name | Title |
|---|---|
| Randy Hultz | Chair and Pr |
| Jeffrey Briggs | Vice Chair |
| Beth Keith | Trustee |
| Jodi Schoh | Trustee |
| Lawrence Van Quathem | Trustee |
| Michael Vitale | Trustee |
| Onuka Ibe | Trustee |
| Patricia Smith | Trustee |
| Shawn Gregory | Trustee |
| Tim Augustine | Trustee |
| Tyler Wash - Until Feb 2021 | Exec VP/tr/s |
| William C Schilling | Exec VP/tr/s |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Intl Fraternity Of Delta Sigma Pi | Mgmt. Services | 330 SOUTH CAMPUS AVE, 330 SOUTH CAMPUS AVE, Oxford, OH 45056 | $226,251 |
| Line Item | Amount |
|---|---|
| Other Expenses | $330,149 |
| Grants and Similar Amounts Paid | $213,597 |
| Total Fundraising Expense | $136,717 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $27,572 | $90,321 | $108,358 | $226,251 |
| Grants to Domestic Orgs | $120,374 | - | - | $120,374 |
| Grants to Domestic Individuals | $93,223 | - | - | $93,223 |
| Fees for Service Investment Mgmnt Fees | - | $39,390 | - | $39,390 |
| Fees for Services Other | - | - | $19,834 | $19,834 |
| Fees for Services Accounting | - | $12,950 | - | $12,950 |
| Fees for Services Legal | - | $9,992 | - | $9,992 |
| Travel | - | - | $6,915 | $6,915 |
| Conferences and Meetings | - | $292 | $1,610 | $1,902 |
| Information Technology | - | $1,112 | - | $1,112 |
| Office Expenses | - | $965 | - | $965 |
| Other Expenses | - | $113 | - | $113 |
| Total Functional Expenses | $241,169 | $165,860 | $136,717 | $543,746 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $543,746 |
| Total Expenses per Audited Statements | $504,836 |
| Expenses per Audited Statements | $504,356 |
| Expenses Not Reported on Financial Statements | $39,390 |
| Expenses Not Reported on Form 990 | $480 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Intl Fraternity of Delta Sigma Pi | Oxford, OH | 7 | Various Programs | $120,374 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization has contracted management services to the international fraternity of delta sigma pi, inc for which it paid out 226,251 during 2021. The officers included in page 8 part vii are compensated by this outsourced management company from the management fees paid by the organization.”
“The audit committee reviews the form 990 prior to filing.”
“Annual disclosure form must be signed. In addition, the board monitors transactions throughout the year.”
“All documents are available to the public upon request and made by contacting the organization.”
“The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, presidents' academy and grand chapter congress. In addition to the contributions from brothers, corporate citizens have provided support through their social investments in the foundation. Through their investment, the foundation is able to assist the fraternity in connecting students and alumni of business schools to the corporate leaders of america.”
“Volunteers help raise donations.”
“In-kind service contributions 480 in-kind service contributions -480”
“Endowment funds are to be used for scholarships and grants to the international fraternity of delta sigma pi, inc. And the fraternity's chapters and members.”
“The foundation is exempt from federal income taxes under section 501(c)(3) of the u.s. Internal revenue code. The foundation is not considered to be a private foundation within the meaning of section 509(a)(1) and 170(b)(1) (a)(vi) of the internal revenue code. Currently, the foundation engages in no activities that would be taxed as unrelated business income, and the foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions. The foundation's information returns for the years 2018 through 2021 are subject to examination by the internal revenue service, although that agency has not indicated any intent to do so.”
“In-kind service contributions 480”
“In-kind service contributions 480”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 106573 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9654 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE DELTA SIGMA PI LEADERSHIP FOUNDATION EXISTS TO GENERATE AND PROVIDE FINANCIAL SUPPORT FOR DELTA SIGMA PI FRATERNITY'S EDUCATIONAL AND CHARITABLE PROGRAMS, WHICH ASSIST MEMBERS TO ACHIEVE INDIVIDUAL AND PROFESSIONAL DEVELOPMENT EXCELLENCE WITHIN THE BUSINESS COMMUNITY. PURPOSE THROUGH SCHOLARSHIPS FOR ACADEMIC ACHIEVEMENT AND GRANTS FOR LEADERSHIP DEVELOPMENT AND TRAINING, THE TRUSTEES AND STAFF OF THE LEADERSHIP FOUNDATION WORK TO SUPPORT THE FOLLOWING: SCHOLARSHIP AND ACADEMIC ACHIEVEMENT: THE FOUNDATION PROVIDES GRADUATE GRANTS AND UNDERGRATUATE SCHOLARSHIPS TO MANY QUALIFYING STUDENTS EACH YEAR; AWARDS REGIONAL COLLEGIAN OF THE YEAR SCHOLARSHIPS ANNUALLY; AND WORKS WITH ALUMNI TO GIVE BACK TO THEIR CHAPTERS BY COORDINATING LOCAL CHAPTER SCHOLARSHIPS. LEADERSHIP DEVELOPMENT AND TRAINING: CONTRIBUTIONS FROM THE LEADERSHIP FOUNDATION SUPPORT EDUCATIONAL PROGRAMS OFFERED AT LEAD SCHOOLS AND CONFERENCES, THE LEADERSHAPE, PRESIDENTS' ACADEMY AND GRAND CHAPTER CONGRESS. IN ADDITION TO |
| IRS990/AllOtherContributionsAmt | 0 | 475207 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JEANNA TIPTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5135231907 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 330 SOUTH CAMPUS AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OXFORD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45056 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 68509 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 91751 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 1610 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 292 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1902 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 226251 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 330 SOUTH CAMPUS AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 0 | 330 SOUTH CAMPUS AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | OXFORD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 45056 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | INTL FRATERNITY OF DELTA SIGMA PI |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 0 | INTL FRATERNITY OF DELTA SIGMA PI |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MGMT. SERVICES |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 475207 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 213597 |
| IRS990/CYInvestmentIncomeAmt | 0 | 306668 |
| IRS990/CYOtherExpensesAmt | 0 | 330149 |
| IRS990/CYOtherRevenueAmt | 0 | 23239 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 261368 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 543746 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 136717 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 805114 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | EDUCATIONAL SCHOLARSHIPS TO COLLEGIATE MEMBERS OF THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI. APPROXIMATELY 95 SCHOLARSHIPS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2995156 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3660900 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 93223 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12950 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12950 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 9992 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9992 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 108358 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 90321 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 27572 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 226251 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 19834 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 19834 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 39390 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 39390 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIM AUGUSTINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFFREY BRIGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHAWN GREGORY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RANDY HULTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ONUKA IBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BETH KEITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LAWRENCE VAN QUATHEM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JODI SCHOH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PATRICIA SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MICHAEL VITALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TYLER WASH - UNTIL FEB 2021 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | WILLIAM C SCHILLING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIR AND PR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXEC VP/TR/S |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXEC VP/TR/S |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 93223 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 10000 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 10000 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 93223 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 93223 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 120374 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 120374 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 805114 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1112 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1112 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 306668 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 306668 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3433589 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3946262 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE DELTA SIGMA PI LEADERSHIP FOUNDATION EXISTS TO GENERATE AND PROVIDE FINANCIAL SUPPORT FOR DELTA SIGMA PI FRATERNITY'S EDUCATIONAL AND CHARITABLE PROGRAMS, WHICH ASSIST MEMBERS TO ACHIEVE INDIVIDUAL AND PROFESSIONAL DEVELOPMENT EXCELLENCE WITHIN THE BUSINESS COMMUNITY. PURPOSE THROUGH SCHOLARSHIPS FOR ACADEMIC ACHIEVEMENT AND GRANTS FOR LEADERSHIP DEVELOPMENT AND TRAINING, THE TRUSTEES AND STAFF OF THE LEADERSHIP FOUNDATION WORK TO SUPPORT THE FOLLOWING: SCHOLARSHIP AND ACADEMIC ACHIEVEMENT: THE FOUNDATION PROVIDES GRADUATE GRANTS AND UNDERGRATUATE SCHOLARSHIPS TO MANY QUALIFYING STUDENTS EACH YEAR; AWARDS REGIONAL COLLEGIAN OF THE YEAR SCHOLARSHIPS ANNUALLY; AND WORKS WITH ALUMNI TO GIVE BACK TO THEIR CHAPTERS BY COORDINATING LOCAL CHAPTER SCHOLARSHIPS. LEADERSHIP DEVELOPMENT AND TRAINING: CONTRIBUTIONS FROM THE LEADERSHIP FOUNDATION SUPPORT EDUCATIONAL PROGRAMS OFFERED AT LEAD SCHOOLS AND CONFERENCES, THE LEADERSHAPE, PRESIDENTS' ACADEMY AND GRAND CHAPTER CONGRESS. IN ADDITION TO |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3509779 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4310370 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 539223 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 514623 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 649470 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 7352 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 965 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 965 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 29115 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 30800 |
| IRS990/OtherExpensesGrp/Desc | 0 | BANK AND MERCHANT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | DONOR RECOGNITION |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9132 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1593 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 113 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9132 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1593 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 113 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
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| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 23000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7725 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM C SCHILLING |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GRANTS TO THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI FOR LEAD EVENTS PROGRAMS, COLLEGIAN OF THE YEAR PROGRAM, EDUCATIONAL AND LEADERSHIP CONSULTANT PROGRAM, SCHOLARSHIP KEY PROGRAM, PRESIDENTS' ACADEMY AND VOLUNTEER TRAINING PROGRAMS. |
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| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 120374 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYInvestmentIncomeAmt | 0 | 55532 |
| IRS990/PYOtherExpensesAmt | 0 | 320244 |
| IRS990/PYOtherRevenueAmt | 0 | 32490 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 152981 |
| IRS990/PYTotalExpensesAmt | 0 | 577180 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 33592 |
| IRS990/PYTotalRevenueAmt | 0 | 730161 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 261368 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 23239 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 23239 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 54523 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 230486 |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 475207 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 642139 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 442951 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 428902 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 360154 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2349353 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 329907 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 88022 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 95732 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 127278 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 104448 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 745387 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.75490 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.79860 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2336176 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 13177 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 475207 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 642139 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 442951 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 428902 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 360154 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2349353 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3094740 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.09010 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 89974 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3397672 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 153953 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 3889581 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 103970 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 831900 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 300000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 79916 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3183332 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 245535 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3397672 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 95422 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 155943 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 11800 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 69245 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2916006 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 174277 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3183332 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 97514 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 307138 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 47330 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 61618 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2691249 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 201884 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2916006 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 91396 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 175887 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 47736 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2371969 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 156591 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2691249 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 99622 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 310047 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 480 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 39390 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 504356 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 39390 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 39390 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 539223 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 480 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 480 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.08230 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 539703 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 39390 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 765724 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS AND GRANTS TO THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI, INC. AND THE FRATERNITY'S CHAPTERS AND MEMBERS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE FOUNDATION IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) AND 170(B)(1) (A)(VI) OF THE INTERNAL REVENUE CODE. CURRENTLY, THE FOUNDATION ENGAGES IN NO ACTIVITIES THAT WOULD BE TAXED AS UNRELATED BUSINESS INCOME, AND THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE FOUNDATION'S INFORMATION RETURNS FOR THE YEARS 2018 THROUGH 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, ALTHOUGH THAT AGENCY HAS NOT INDICATED ANY INTENT TO DO SO. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | IN-KIND SERVICE CONTRIBUTIONS 480 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | IN-KIND SERVICE CONTRIBUTIONS 480 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.82760 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 543746 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 805114 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1305427 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 504836 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 93223 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | EDUCATIONAL SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 95 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 120374 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 7 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | VARIOUS PROGRAMS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | INTL FRATERNITY OF DELTA SIGMA PI |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 310589457 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 330 SOUTH CAMPUS AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | OXFORD |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 45069 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIP RECIPIENTS ARE SELECTED BY AN INDEPENDENT COMMITTEE OF INDIVIDUALS WITH GUIDELINES BASED ON CRITERIA AS SET FORTH IN THE INDIVIDUAL AGREEMENTS FOR EACH ENDOWMENT FUND. GRANTS TO CHAPTERS ARE PAID AS PER CRITERIA AND GUIDELINES SET FORTH IN THE INDIVIDUAL AGREEMENTS FOR EACH ENDOWNMENT FUND. GRANTS TO DELTA SIGMA PI FRATERNITY FOLLOW THE GRANT PROCEDURES AS OULINED IN THE LEADERSHIP FOUNDATION POLICY & PROCEDURES MANUAL (SECTION II,C). |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.